Andhra Pradesh Court July 1979 Judgments
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Baban and ors. Vs. Sambamurthy and anr.
Court: Andhra Pradesh
Decided on: Jul-03-1979
Reported in: 1980CriLJ248
Madhava Reddy, J.1. This Criminal Revision case comes before us on a reference made by our learned brother Muktadar, J. The question that arises for consideration is whether the respondent No. 1, who was appointed as Asstt. Police Prosecuting Officer and was then conducting C. C. No. 437/ 78 on the file of IV Metropolitan Magistrate, Hyderabad, is competent to conduct the prosecution. It is the contention of the petitioners that the 1st respondent is the Assistant Police Prosecuting Officer who was appointed by the Inspector-General of Police in the year 1956 and is a 'Police Officer.' Having regard to Section 25 of the Cr. P. C., 1973 (Act II of 1974), only the State Government is competent to appoint an Assistant Public Prosecutor for conducting the prosecutions in the Courts of Magistrates. However, the State Government, except as provided in sub-clause (3) of Section 25 cannot appoint a Police Officer as an Assistant Public Prosecutor. The petitioner's objection that the 1st respon...
D.R. Sunder Raj Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Jul-02-1979
Reported in: [1980]123ITR471(AP)
Kondatah, C.J.1. This is a reference made under Section 256(1) of the Income-tax Act, 1961 (hereinafter called ' the Act') at the instance of the assessee, by the Income-tax Appellate Tribunal, Hyderabad Bench, for the opinion of this court on the following question of law:' Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim the statutory allowance for self-occupation provided in section 23(2) of the Income-tax Act, 1961? '2. In order to understand the scope of the question, it is necessary to refer briefly to the material facts as revealed from the statement of case submitted by the Tribunal, which lie in a short compass. The assessee, an individual, who is an employee of Vazir Sultan Tobacco Co. Ltd., owns a house whose annual letting value was declared for the assessment year 1970-71 relevant to the accounting year ending with March 31, 1970, at Rs. 1,800 in the return filed, by him, disclosing income from salary at Rs. 51,086. The house wa...
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